Heart Touch Project

Nonprofit profile at a glance

EIN
954529022
IRS 990 coverage
2011–2024
Forms available
Form 990 2024, Form 990-EZ 2016
Location
Santa Monica, CA, USA
Phone
3103912558
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Nursing Services (General)

Official website

Reported finances

Revenue
$70,557
Expenses
$103,829
Assets
$146,328
Liabilities
$50,372

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

4 people listed

People named in this filing

  • Shawnee Isaac Smith (Secretary)
  • Mario Milch (Chairman)
  • Dr Krissy Jones (Secretary)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Heart Touch Project is a non-profit educational and training organization that brings compassionate, therapeutic touch to medically fragile and terminally ill infants, children and adults, thereby improving life for them, their families and their caregivers. We provide education on the benefits of therapeutic touch and offer specialized training to massage therapists and health care practitioners and students, connecting them to hospital and hospice settings.

What it reported doing in 2024

The goal of The Heart Touch Project International Outreach Program is to serve orphaned infants, children and young adults infected with HIV in Cambodia, providing them with compassionate, therapeutic touch that they often lack. The Heart Touch Project has also introduced the Heart Touch approach to local hospital staff in Thailand, India and Cambodia, encouraging them to continue the therapeutic and empathetic touch that our volunteers have implemented for comfort and pain management.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of total spending goes to programs and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 55
  • Transparency & Controls: 83
  • Accountability: 94
  • Sustainability: 31
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.8%; rating input score 71
  • Program expense ratio: 47.7%; rating input score 48
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -47.2%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 1.41; rating input score 29; 29th percentile among comparable filings
  • Liabilities to assets ratio: 0.34; rating input score 12; 12th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -17.9% per year; rating input score 0; 19th percentile among comparable filings
  • Revenue growth: -4.4% per year; rating input score 0; 45th percentile among comparable filings
  • Asset growth: 0.8% per year; rating input score 100; 45th percentile among comparable filings

Details

  • Where the money goes: 70.8% of revenue deployed · 47.7% of spending went to programs
  • Governance: 8 of 4 board members independent · 6 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $50K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 22 of 24 current checks pass · 2 findings to review
  • Schedules: 3 filed schedules
  • Filing history: 9 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Program expense ratio scored 48/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 30/100.
  • Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Accountability: Governance controls: Audit committee oversight not reported.
  • High — Sustainability: Total-asset coverage ratio scored 29/100.
  • High — Sustainability: Liabilities to assets ratio scored 12/100.